S.I. No. 133/1951:

EMERGENCY IMPOSITION OF DUTIES (No. 261) ORDER, 1951.

EMERGENCY IMPOSITION OF DUTIES (No. 261) ORDER, 1951.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :--

1. This Order may be cited as the Emergency Imposition of Duties (No. 261) Order, 1951.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. A duty of customs shall be charged, levied and paid at the rates hereinafter mentioned on each of the following articles imported on or after the 10th day of May, 1951, that is to say :--

(a) hand operated saws and toothed blades therefor,

(b) toothed blades for machine operated saws but excluding any such saws or blades which are--

(i) frame saws,

(ii) surgical saws and blades therefor,

(iii) fretsaw blades,

(iv) chain saws,

(v) hack saw blades which are less than eight inches or more than twenty-four inches in length or are less than one-half inch or more than two inches in width.

4. The duty imposed by this Order shall be charged, levied and paid at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :--

(i) the rate of sixpence the article, or

(ii) the rate of an amount equal to seventy-five per cent. of the value of the article.

5. (1) Paragraph 3 of the Emergency Imposition of Duties (No. 248) Order, 1950 ( S.I. No. 5 of 1950 ) (which Order imposes a duty of customs on certain files and hack saw blades), is hereby amended--

(i) by the deletion of the words " and hack saw blades ", and

(ii) by the deletion of subparagraph (b),

and the said Order shall be construed and have effect accordingly.

(2) Subparagraph (1) of this paragraph shall come into operation on the 10th day of May, 1951.

6. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :--

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this Order as if the articles chargeable with the said duty were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say :--

(i) the rate of four pence the article, or

(ii) the rate of an amount equal to fifty per cent. of the value of the article ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

7. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

8. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 3rd day of May, 1951.

(Signed) JOHN A. COSTELLO,

Taoiseach.